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2012 (10) TMI 865 - AT - Central ExciseWaiver of duty demanded - applicant manufactured paper and paper products - applicant clears the paper in reel form and send the said paper in reel form to job workers for conversion into sheets and the converted sheets are sent directly from the job worker’s premises to the customers - applicant raises bills without the ‘reel discount’ and the said amount is treated as conversion charges - department has included the said amount referred to as reel discount in the assessable value and demanded the differential duty – Held that:- Goods cleared to the job workers are in reel form. The duty requires to be paid at the time of clearance in the form in which the goods are removed - substantial supplies are being effected in reel form at the same price, and, therefore, the enhancement of assessable value is not, prima facie, sustainable in respect of the paper in reel form cleared for conversion - pre-deposit waived
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